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🇷🇴 Romania - Invoicing Specifications (RO e-Factura)

Status: 🔴 Mandatory Clearance (B2B / B2G / B2C) Authority: ANAF (Agenția Națională de Administrare Fiscală) Platform: SPV (Spațiul Privat Virtual) / RO e-Factura

1. Context & Roadmap

Romania has implemented a full Clearance system to combat VAT fraud. The system is mandatory for all invoices issued by companies with a Romanian VAT ID (including non-resident VAT payers).

DateScopeObligation
ActiveB2GMandatory.
ActiveB2BMandatory. No paper invoices allowed.
ActiveB2CMandatory reporting.
Jan 1, 2026Updates5 Working Days transmission deadline (changed from calendar days).

2. Technical Workflow (SPV & OAuth)

Invoicerr must act as an automated client uploading to the SPV platform.

sequenceDiagram
    participant S as Invoicerr
    participant SPV as ANAF SPV
    participant B as Buyer
    
    Note over S: 1. Auth (OAuth 2.0)
    S->>SPV: Authenticate (Digital Cert/Token)
    SPV-->>S: Access Token (JWT)
    
    Note over S: 2. Upload
    S->>S: Generate XML (UBL 2.1 / RO_CIUS)
    S->>SPV: POST XML
    SPV-->>S: 200 OK + Upload Index
    
    Note over S: 3. Validation (Polling)
    loop Every 60s
        S->>SPV: Check Status (Index)
        SPV-->>S: Status (Processing / OK / Error)
    end
    
    alt Status OK
        Note over SPV: 4. Download
        S->>SPV: Download ZIP (XML + ANAF Signature)
        S->>B: Send ZIP (Legal Invoice)
    else Error
        Note over S: 5. Correction
        S->>S: Fix Data & Retry (New Upload)
    end

🧱 Key Components

  1. RO_CIUS: The national specification of EN 16931. Strict rules on VAT breakdown and units of measure.
  2. SPV (Virtual Private Space): The portal. Access requires a Qualified Digital Certificate (hardware or cloud) to generate the initial OAuth token.
  3. ANAF Signature: The final proof of validity. The legal invoice is the ZIP file returned by ANAF containing the XML and the official signature.

3. Data Standards & Requirements

A. Format: UBL 2.1 (RO_CIUS)

  • Syntax: Standard UBL XML.
  • Constraints:
  • VAT Breakdown: Must perfectly match ANAF's calculation logic (strict rounding).
  • Units: Must use UN/ECE codes (e.g., H87 for piece, HUR for hour).
  • Supplier ID: Must use the Romanian CUI (VAT number without RO prefix if non-payer, with RO if payer).

B. Business Rules

  • B2G Reference: BT-13 (Purchase Order Reference) is mandatory for public sector invoices to ensure payment via ForexeBug (Treasury system).
  • B2C: Must report sales to individuals. If CNP (Personal ID) is provided, it must be included.

4. Transmission Deadline

  • New Rule (2026): Invoices must be transmitted within 5 working days of issuance.
  • Sanctions: Fines range from 1,000 to 10,000 RON depending on company size. Non-transmitted invoices are non-deductible for the buyer.

5. Implementation Checklist

  • OAuth 2.0: Implement the authentication flow. Note: The initial setup requires a physical token or e-Token to register the application.
  • Polling Engine: Build a robust background worker to check the status of uploaded invoices (asynchronous processing).
  • ZIP Storage: Store the response ZIP from ANAF. This is the legal original, not the XML you sent.
  • Unit Mapping: Create a mapping table between Invoicerr's internal units and UN/ECE codes (H87, etc.).
  • ForexeBug Logic: For B2G invoices, force the user to input the "Engagement/PO Number".

6. Resources